Newsflash: Home is paid off but want the tax write off: cash-out refi vs HELOC?

I have a client that wants to get a HELOC on her home. It’s paid off, so she doesn’t get the tax break she wants. She wants to pull out 100k. Considering interest rates and closing costs, would it be better to get a HELOC or a cash-out refi?I think she said that she wants to use the funds to purchase a property.